Road Materials, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Road Materials, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• listing \doubtful prospects of repayment\ as an important factor in deciding whether an unconditional obligation to repay exists
• \It does not follow * * * that an advancement qualifying as a debt under state law must be treated as a debt under the Internal Revenue Code.\

Source: CourtListener parenthetical corpus (CC0).